P. Ubaid, J.

1. The judgment of conviction of the Enquiry Commissioner and Special Judge (Vigilance), Kozhikode in C.C. No. 11/2001 is under challenge in these two appeals. The appellant in Crl.A. No. 1157/2015 is the first accused in the said case, and the appellant in Crl.A. No. 1066/2015 is the 2nd accused. The Vigilance and Anti Corruption Bureau (VACB), Kozhikode brought the said prosecution against three persons alleging falsification of registers and accounts, and misappropriation of amount allotted by the Kadalundy Grama Panchayath to the Government Fisheries Lower Primary School, Chaliyam, for the purchase of furniture. The first accused was the Headmistress of the said Lower Primary School from 12.06.1997 to 03.06.1998, and the 2nd accused was the President of the Parents and Teachers Association(PTA) of the said school during the said period. The 3rd accused, whose case was split up in the Trial Court, was a member of the PTA, and he was also the member of the Ward No. I of the Kadalundy Grama Panchayath. The Government Fisheries Lower Primary School is situated in the said Ward No. I. The Kadalundy Grama Panchayath had allotted an amount of Rs. 20,000/- to the said school for purchasing furniture in the financial year 1997-1998. Quotations were invited by the Panchayath, but later, the Panchayath took a decision by resolution to entrust the PTA to make furniture, or to purchase furniture worth Rs. 20,000/-. Accordingly, the 2nd accused took up the responsibility, and he agreed to purchase the required furniture, and supply it to the School before 31.03.1998. The prosecution case is that the 2nd accused purchased some furniture, much less in quantity, and worth much less than the sanctioned amount, but accepted the amount of Rs. 20,000/- from the Panchayath on the basis of a false letter and certificate issued by the 1st accused to the effect that all the required items of furniture worth more than Rs. 20,000/- were received in the School, and to issue such a certificate, some false entries were also made in the furniture stock register maintained in the school. It is alleged that without purchasing the required furniture, the three accused misappropriated the funds allotted by the Panchayath by using false certificates and making false entries in the records, as part of a conspiracy hatched by them. The present prosecution originated from a complaint received by the VACB, Kozhikode, in August, 1998 from the President and the Secretary of a political organisation alleging misappropriation of Panchayath funds without purchasing the required furniture. On the basis of the said complaint, the VACB conducted a fact finding enquiry, and the Dy. S.P. Shri. N. Chandran submitted a report to the Superintendent of Police, VACB, Kozhikode. As directed by the District Superintendent, the Dy. S.P., VACB registered a crime against the three accused on the basis of the said report of enquiry. After investigation, VACB submitted final report in the Trial Court.

2. These two appellants entered appearance in the Trial Court and claimed to be tried by pleading not guilty to the charge framed against them by the Trial Court, under S. 13(2) read with S. 13(1)(d) of the Prevention of Corruption Act, 1988 (for short, 'the P.C. Act'), and also under Ss. 420,468, 471 and 477A read with S. 120B I.P.C. The case against the 3rd accused was split up and refiled when he absconded. The prosecution examined five witnesses in the Trial Court, and marked Exts. P1 to P16 documents. Many of the documents like certificates and letters, on which the prosecution relies to prove the case, were not properly and legally proved during the trial process. The prosecution only marked some files containing the said letters and certificates. Even the prosecution sanction granted by the competent authority to prosecute the 1st accused as a public servant was not proved during the trial process by the person who granted the sanction. When examined under S. 3